Instructions For Form 1040nr-Ez - U.s. Income Tax Return For Certain Nonresident Aliens With No Dependents - 2013 Page 6
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35relationship that is not considered a
Note. You must use Form 1040NR to
Rounding Off to Whole
marriage under state (or foreign) law are
report disability pensions received after
Dollars
not considered married for federal tax
you reach your employer's minimum
purposes. For more details, see Pub.
retirement age and other payments
You can round off cents to whole dollars
501.
shown on Form 1042-S or Form
on your return. If you do round to whole
1099-R.
dollars, you must round all amounts. To
U.S. national. A U.S. national is an
Wages from Form 8919, line 6.
round, drop amounts under 50 cents
individual who, although not a U.S.
and increase amounts from 50 to 99
citizen, owes his or her allegiance to the
Missing or incorrect Form W-2.
cents to the next dollar. For example,
United States. U.S. nationals include
Your employer is required to provide or
$1.39 becomes $1 and $2.50 becomes
American Samoans and Northern
send Form W-2 to you no later than
$3.
Mariana Islanders who chose to
January 31, 2014. If you do not receive
become U.S. nationals instead of U.S.
it by early February, ask your employer
If you have to add two or more
citizens.
for it. Even if you do not get a Form W-2,
amounts to figure the amount to enter
you still must report your earnings on
Married persons who live apart.
on a line, include cents when adding the
line 3. If you lose your Form W-2 or it is
Some married persons who have a child
amounts and round off only the total.
incorrect, ask your employer for a new
and who do not live with their spouse
one.
can file as single. If you meet all five of
Taxable Income
the following tests and you are a
Dependent care benefits. If you
married resident of Canada, Mexico, or
received benefits for 2013 under your
Line 3—Wages, salaries, tips, etc.
South Korea, or you are a married U.S.
employer's dependent care plan, you
Enter the total of your effectively
national, check the box on line 1.
must use Form 1040NR. The benefits
connected wages, salaries, tips, etc.
should be shown in box 10 of your
1. You file a separate return from
Only U.S. source income is included on
Form(s) W-2.
your spouse.
line 3 as effectively connected wages.
For most people, the amount to enter on
2. You paid over half the cost of
Adoption benefits. If you received
this line should be shown in box 1 of
keeping up your home for 2013.
employer-provided adoption benefits for
their Form(s) W-2.
2013, you must use Form 1040NR. The
3. You lived apart from your spouse
benefits should be shown in box 12 of
for the last 6 months of 2013.
Do not include on line 3
your Form(s) W-2, with code T.
Temporary absences for special
amounts exempted under a tax
!
circumstances, such as for business,
treaty. Instead, include these
Tax-exempt interest. Certain types
CAUTION
medical care, school, or military service,
amounts on line 6 and complete
item J
of interest income from investments in
count as time lived in the home.
of Schedule OI on page 2 of Form
state and municipal bonds and similar
1040NR-EZ.
4. Your home was the main home of
instruments are not taxed by the United
your child, stepchild, or foster child for
States. If you received such tax-exempt
The following types of income also
more than half of 2013. Temporary
interest income, enter “TEI” and the
must be included in the total.
absences by you or the child for special
amount of your tax-exempt interest on
Wages received as a household
circumstances, such as school,
the dotted line next to line 3. Include any
employee for which you did not receive
vacation, business, or medical care,
exempt-interest dividends from a mutual
a Form W-2 because your employer
count as time the child lived in the
fund or other regulated investment
paid you less than $1,800 in 2013. Also,
home. If the child was born or died in
company.
enter “HSH” and the amount not
2013, you still can file as single as long
Do not include interest earned on
reported on Form W-2 on the dotted line
as the home was that child's main home
your individual retirement arrangement
next to line 3.
for the part of the year he or she was
(IRA), health savings account, Archer or
Tip income you did not report to your
alive in 2013.
Medicare Advantage MSA, or Coverdell
employer. This should include any
5. You can claim a dependency
education savings account. Also, do not
allocated tips shown in box 8 on your
exemption for the child (on Form
include interest from a U.S. bank,
Form(s) W-2 unless you can prove that
1040NR) or the child's other parent
savings and loan association, credit
your unreported tips are less than the
claims him or her as a dependent under
union, or similar institution (or from
amount in box 8. Allocated tips are not
the rules for children of divorced or
certain deposits with U.S. insurance
included as income in box 1. See Pub.
separated parents. See Form 8332,
companies) that is exempt from tax
531, Reporting Tip Income, for more
Release/Revocation of Release of
under a tax treaty or under section
details. Also include the value of any
Claim to Exemption for Child by
871(i) because the interest is not
noncash tips you received, such as
Custodial Parent.
effectively connected with a U.S. trade
tickets, passes, or other items of value.
or business. Do not add any tax-exempt
Although you do not report these
Adopted child. An adopted child is
interest to your line 3 total.
noncash tips to your employer, you
always treated as your own child. An
must report them on line 3.
adopted child includes a child lawfully
Line 4—Taxable refunds, credits, or
placed with you for legal adoption.
offsets of state and local income tax-
You may owe social security
es. If you received a refund, credit, or
and Medicare tax on
!
Foster child. A foster child is any
offset of state or local income taxes in
unreported tips. See the
child placed with you by an authorized
CAUTION
2013, you may receive a
instructions for
line
16, later.
placement agency or by judgment,
Form 1099-G. If you chose to apply part
decree, or other order of any court of
Disability pensions shown on
or all of the refund to your 2013
competent jurisdiction.
Form 1042-S or Form 1099-R if you
estimated state or local income tax, the
have not reached the minimum
retirement age set by your employer.
-6-
Instructions for Form 1040NR-EZ (2013)
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